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Free tool · Canada · Rules checked 2026-10-02

GST/HST small supplier threshold checker

Do you have to register for the GST/HST yet? Enter your taxable revenue for each calendar quarter. The checker applies the CRA’s two $30,000 tests (one calendar quarter, and four consecutive calendar quarters) and explains the result in plain words.

Check your revenue

Taxable revenue by calendar quarter (CAD, before expenses)

Leave a quarter blank or enter 0 if you had no sales. Include all your businesses and your associates; include zero-rated sales; leave out exempt sales.

Not tax advice. This is general information based on CRA guidance checked on 2026-10-02. It covers most businesses, not public service bodies, charities or public institutions. Your situation may differ; confirm with the CRA or a qualified accountant before you act.

The rules, in plain words

  • Threshold: $30,000 of taxable revenue (before expenses) for most businesses. Going “over” means more than $30,000; exactly $30,000 is still under. (CRA)
  • Single-quarter test: if your revenue goes over $30,000 within one calendar quarter, you stop being a small supplier on the sale that takes you over. Charge GST/HST on that sale; your effective date of registration is no later than that day. (CRA, RC4022)
  • Four-quarter test: if your revenue over the last four (or fewer) consecutive calendar quarters goes over $30,000, but no single quarter does, you stay a small supplier until the end of the month after the quarter in which you went over. Your effective date of registration is no later than the day of your first sale after that. (CRA, Memorandum 2-2)
  • Deadline: register within 29 days of your effective date of registration. (RC4022)
  • Calendar quarters start on January 1, April 1, July 1 and October 1. A sale counts in the quarter its payment became due, or was paid if paid earlier. (Memorandum 2-2)
  • What counts: worldwide taxable supplies, including zero-rated supplies, of all your businesses and your associates (if associated at the start of the quarter). Leave out exempt supplies, financial services, sales of capital property and goodwill from selling a business. If you make only exempt supplies, you generally cannot register. (CRA)
  • Associated persons: the CRA adds the revenue of people and businesses you are “associated” with (for example, a corporation you control). The rules are in Memorandum 2-2; ask an accountant if this could apply to you. (Memorandum 2-2)
  • Taxi and ride-sharing: self-employed taxi and commercial ride-sharing drivers must register even if they are small suppliers. (CRA)
  • Selling on Etsy: Etsy says Canadian sellers must register and collect GST/HST once they reach $30,000 in sales. If no GST/HST number is on your account, Etsy charges GST/HST at checkout on physical items shipped from a seller in Canada to a buyer in Canada, and on digital items sold to Canadian buyers by non-Canadian sellers. (Etsy Help)

Frequently asked questions

What is the GST/HST small supplier threshold?

For most businesses it is $30,000 of taxable revenue (before expenses). You stay a small supplier, and do not have to register, as long as your taxable revenue is $30,000 or less in any single calendar quarter and over the last four consecutive calendar quarters. Public service bodies use $50,000, and charities and public institutions have their own tests.

What counts toward the $30,000?

Revenue from your worldwide taxable supplies, including zero-rated supplies, from all your businesses and those of your associates. Do not include exempt supplies, supplies of financial services, sales of capital property, or goodwill from the sale of a business.

What happens if I go over $30,000 in a single calendar quarter?

You stop being a small supplier on the sale that takes you over $30,000 in that quarter. You must charge GST/HST on that sale, your effective date of registration is no later than the day of that sale, and you must register within 29 days.

What happens if I go over $30,000 across four quarters, but not in one quarter?

You are still a small supplier until the end of the month after the quarter in which you went over. Your effective date of registration is no later than the day of your first sale after that, and you must register within 29 days. Example from the CRA: $25,000 in October–December and $25,000 in January–March means you stop being a small supplier on April 30.

Which quarter does a sale count in?

The CRA's small supplier rules count consideration that became due, or was paid without having become due, in the calendar quarter. Calendar quarters start on January 1, April 1, July 1 and October 1.

Do my Etsy sales count?

The threshold counts all your worldwide taxable supplies, so Etsy sales count along with sales anywhere else. Etsy's Help Center says Canadian sellers must register and collect GST/HST once they reach $30,000 in sales. It also says that if no GST/HST number is added to your account, Etsy charges GST/HST at checkout when a physical item ships from a seller in Canada to a buyer in Canada, and when a non-Canadian seller sells a digital item to a Canadian buyer.

I drive for a ride-sharing app. Does the threshold apply to me?

No. Self-employed taxi drivers and commercial ride-sharing drivers must register for the GST/HST even if they are small suppliers.

Can I register before I reach $30,000?

Yes. Small suppliers that make taxable supplies in Canada may register voluntarily. The CRA says the effective date is usually the day you request your GST/HST account, or up to 30 days before that day.

Does this checker save or send my numbers?

No. The calculation runs in your browser. Nothing you type is sent to Tallyfern or stored.

Travel for work too? The Business Trip Expense & Per-Diem Tracker and the Work-Trip Planner are simple Excel templates from Tallyfern.

Sources

Rules last checked 2026-10-02. The calculation code is the open Tallyfern Rates engine (gst_threshold.js).